Are Mom and Dad a burden? They may also be a tax break. The new rules

It's perhaps understandable if some members of the stressed-out sandwich generation, the name given to caregivers for both young children and aging parents, forget to file for every last tax-refund dollar to which they're entitled. According to a 2002 study from the General Accounting Office, the average taxpayer robs himself of more than $400 by missing deductions, credits and other breaks. But this year, thanks to 2001 tax reforms just now taking effect, there are some particularly valuable gimmes on the table--especially when it comes to elder care.